| Delaware                                         | 30–0468712                                       |
|--------------------------------------------------|--------------------------------------------------------|
| (State                or other jurisdiction      | (I.R.S.                Employer Identification Number) |
| of                incorporation or organization) |                                                   |

|                                                                             | Large accelerated filer |   | Accelerated filer                    ̈  |
|----------------------------------------------------------------------------------|-----------------------------------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                             | Non-accelerated filer        |   | Smaller reporting company  x.                                                                                                    |
| (Do not check if a smaller reporting company) |                              |   |

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**UNIVERSAL      ACQUISITIONS CORP.**

**-      INDEX -**

|                                                          |                                                                                                                                                         | Page   |
|---------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------|--------|
|                                                          |                                                                                                                                                         |   |
| **PART I – FINANCIAL INFORMATION:** |                                                                                                                                                         |
|                                                          |                                                                                                                                                         |   |
| Item 1.                                        | Financial Statements:                                                                                                                                   |   |
|                                                          |                                                                                                                                                         |   |
|                                                          | Balance Sheets as of September 30, 2008 (Unaudited) and June 30, 2008                            | 1      |
|                                                          |                                                                                                                                                         |   |
|                                                          | Statements of Operations (Unaudited) for the Three Months Ended September 30, 2008                    | 2      |
|                                                          | and for the Cumulative Period from January 22, 2008 (Inception) to September 30, 2008       |   |
|                                                          |                                                                                                                                                         |   |
|                                                          | Statements of Cash Flows (Unaudited) for the Three Months Ended September 30, 2008,              | 3      |
|                                                          | and for the Cumulative Period from January 22, 2008 (Inception) to September 30, 2008       |   |
|                                                          |                                                                                                                                                         |   |
|                                                          | Statements of Stockholders’ Equity (Deficit) for the Three Months Ended September 30, 2008 | 4      |
|                                                          |                                                                                                                                                         |   |
|                                                          | Notes to Financial Statements                                                                                                                 | 5      |
|                                                          |                                                                                                                                                         |   |
| Item 2.                                        | Management’s Discussion and Analysis of Financial Condition and Results of Operations                | 6      |
|                                                          |                                                                                                                                                         |   |
| Item 3.                                        | Quantitative and Qualitative Disclosures About Market Risk                                                                     | 8      |
|                                                          |                                                                                                                                                         |   |
| Item 4T.                                       | Controls and Procedures                                                                                                                            | 9      |
|                                                          |                                                                                                                                                         |   |
| **PART II – OTHER INFORMATION:**    |                                                                                                                                                         |
|                                                          |                                                                                                                                                         |   |
| Item 1.                                        | Legal Proceedings                                                                                                                                  | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 1A.                                                 | Risk Factors                                                                                                                                       | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 2.                                        | Unregistered Sales of Equity Securities and Use of Proceeds                                                          | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 3.                                             | Defaults Upon Senior Securities                                                                                                               | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 4.                                        | Submission of Matters to a Vote of Security Holders                                                             | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 5.                                        | Other Information                                                                                                                                       | 9      |
|                                                          |                                                                                                                                                         |   |
| Item 6.                                        | Exhibits                                                                                                                                           | 10     |
|                                                          |                                                                                                                                                         |   |
| Signatures                                                    | 11                                                                                                                                                           |

----

**PART      I **

**–      FINANCIAL INFORMATION**

**Item      1. Financial Statements.**

**UNIVERSAL      ACQUISITIONS CORP.**

**(A      Development Stage Company)**

**BALANCE      SHEETS**

|                                                            |   | September30, |    |  June 30, |   |
|-----------------------------------------------------------------|--------|--------------|---------|---------------------|--------|
|                                                            |   | 2008         |    |  2008          |   |
|                                                            |   | (Unaudited)  |    |           |   |
| ASSETS                                                          |   |         |    |
|                                                            |   |         |    |                |   |   |   |
| CURRENT                ASSETS                                   |   |         |    |                |   |   |   |
|                                                            |   |         |    |                |   |   |   |
| Cash                in bank                                     |   | $            | 2,471   |                | $      | 6,607 |   |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                CURRENT ASSETS                             |   |         | 2,471   |                |   | 6,607 |   |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                ASSETS                                     |   | $            | 2,471   |                | $      | 6,607 |   |
|                                                            |   |         |    |                |   |   |   |
| LIABILITIES                & STOCKHOLDERS' EQUITY           |   |         |    |
|                                                            |   |         |    |                |   |   |   |
| CURRENT                LIABILITIES                              |   |         |    |                |   |   |   |
| Accounts                payable and accrued expenses            |   | $            | -       |                | $      | 500 |   |
| Related                Party Payables                           |   |         | 4,800   |                |   | - |   |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                CURRENT LIABILITIES                        |   |         | 4,800   |                |   | 500 |   |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                LIABILITIES                                |   |         | 4,800   |                |   | 500 |   |
|                                                            |   |         |    |                |   |   |   |
| STOCKHOLDERS'                EQUITY                             |   |         |    |                |   |   |   |
| Preferred                stock: $0.0001 par value;              |   |         |    |                |   |   |   |
| 10,000,000                shares authorized, none issued        |   |         |    |                |   |   |   |
| and                outstanding                                  |   |         | -       |                |   | - |   |
|                                                            |   |         |    |                |   |   |   |
| Common                stock: $0.0001 par value;                 |   |         |    |                |   |   |   |
| 100,000,000                shares authorized, 6,000,000         |   |         |    |                |   |   |   |
| shares                issued and outstanding                    |   |         | 600     |                |   | 600 |   |
|                                                            |   |         |    |                |   |   |   |
| Additional                paid in capital                       |   |         | 9,684   |                |   | 9,684 |   |
|                                                            |   |         |    |                |   |   |   |
| Deficit                accumulated during the development stage |   |         | (12,613 | )                   |   | (4,177 | ) |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                STOCKHOLDERS' EQUITY                       |   | $            | (2,329  | )                   | $      | 6,107 |   |
|                                                            |   |         |    |                |   |   |   |
| TOTAL                LIABILITIES & STOCKHOLDERS' EQUITY     |   | $            | 2,471   |                | $      | 6,607 |   |

----

**UNIVERSAL      ACQUISITIONS CORP.**

**(A      Development Stage Company)**

**STATEMENTS      OF OPERATIONS**

**(Unaudited)**

|                                        |   |                     |      |  FromInception     |   |
|---------------------------------------------|--------|-------------------------------|-----------|-------------------------|--------|
|                                        |   |                     |      |  On January   |   |
|                                        |   |                          |      |  22,               |   |
|                                        |   |  For the Three |      |  2008 through |   |
|                                        |   |  Months Ended       |      |  September         |   |
|                                        |   |  September 30,      |      |  30,               |   |
|                                        |   |  2008                    |      |  2008              |   |
|                                        |   |                     |      |               |   |
| REVENUES                                    |   | $                             | -         |                    | $      | - |   |
| COST                OF SALES                |   |                          | -         |                    |   | - |   |
| GROSS                MARGIN                 |   |                          | -         |                    |   | - |   |
|                                        |   |                          |      |                    |   |   |   |
| OPERATING                EXPENSES           |   |                          |      |                    |   |   |   |
|                                        |   |                          |      |                    |   |   |   |
| General                and administrative   |   |                          | 8,463     |                    |   | 12,613 |   |
|                                        |   |                          |      |                    |   |   |   |
| TOTAL                OPERATING EXPENSES     |   |                          | 8,463     |                    |   | 12,613 |   |
|                                        |   |                          |      |                    |   |   |   |
| NET                LOSS BEFORE INCOME TAXES |   |                          | (8,463    | )                       |   | (12,613 | ) |
| INCOME                TAX EXPENSE           |   |                          | -         |                    |   | - |   |
|                                        |   |                          |      |                    |   |   |   |
| NET                LOSS                     |   | $                             | (8,463    | )                       | $      | (12,613 | ) |
|                                        |   |                          |      |                    |   |   |   |
| BASIC                LOSS PER SHARE         |   | $                             | (0.00     | )                       |   |   |   |
|                                        |   |                          |      |                    |   |   |   |
| Weighted                Average Shares      |   |                          |      |                    |   |   |   |
| Outstanding                                 |   |                          | 6,000,000 |                    |   |   |   |

----

**UNIVERSAL      ACQUISITIONS CORP.**

**(A      Development Stage Company)**

**STATEMENTS      OF CASH FLOWS**

**(Unaudited)**

|                                                        |   |  For the Three |   |  From Inception      |   |
|-------------------------------------------------------------|--------|-------------------------------|--------|--------------------------------|--------|
|                                                        |   |  Months                  |   |  On January 22, |   |
|                                                        |   |  Ended                   |   |  2008 through        |   |
|                                                        |   |  September 30,      |   |  September 30,       |   |
|                                                        |   |  2008                    |   |  2008                     |   |
| OPERATING                ACTIVITIES                         |   |                          |   |                           |   |   |   |
| Net                loss                                     |   | $                             | (6,650 | )                              | $      | (10,827 | ) |
|                                                        |   |                          |   |                           |   |   |   |
| Adjustments                to reconcile net income to       |   |                          |   |                           |   |   |   |
| net                cash provided by operating activities:   |   |                          |   |                           |   |   |   |
| Common                stock issued for services             |   |                          | -      |                           |   | - |   |
| Changes                in operating assets and liabilities: |   |                          |   |                           |   |   |   |
| (Increase)                decrease in prepaid expenses      |   |                          | -      |                           |   | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| Increase                (decrease) in accounts payable      |   |                          | (500   | )                              |   | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| NET                CASH USED IN OPERATING ACTIVITES         |   |                          | (7,150 | )                              |   | (10,827 | ) |
|                                                        |   |                          |   |                           |   |   |   |
| INVESTING                ACTIVITIES                         |   |                          |   |                           |   |   |   |
| Property                and equipment purchased             |   |                          | -      |                           |   | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| NET                CASH (USED) IN INVESTING ACTIVITIES      |   |                          | -      |                           |   | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| FINANCING                ACTIVITIES                         |   |                          |   |                           |   |   |   |
| Proceeds                from issuance of common stock       |   |                          | -      |                           |   | 10,284 |   |
|                                                        |   |                          |   |                           |   |   |   |
| Decrease                proceeds from APIC                  |   |                          | (1,786 | )                              |   | (1,786 | ) |
| Increase                in notes payable-related parties    |   |                          | 4,800  |                           |   | 4,800 |   |
|                                                        |   |                          |   |                           |   |   |   |
| NET                CASH PROVIDED BY FINANCING ACTIVITIES    |   |                          | 3,014  |                           |   | 13,298 |   |
|                                                        |   |                          |   |                           |   |   |   |
| NET                INCREASE IN CASH                         |   |                          | (4,136 | )                              |   | 2,471 |   |
|                                                        |   |                          |   |                           |   |   |   |
| CASH                - Beginning of period                   |   |                          | 6,607  |                           |   | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| CASH                - End of period                         |   | $                             | 2,471  |                           | $      | 2,471 |   |
|                                                        |   |                          |   |                           |   |   |   |
| SUPPLEMENTAL                CASH FLOW DISCLOSURE:           |   |                          |   |                           |   |   |   |
|                                                        |   |                          |   |                           |   |   |   |
| CASH                PAID FOR:                               |   |                          |   |                           |   |   |   |
| Interest                                                    |   | $                             | -      |                           | $      | - |   |
| Income                taxes                                 |   | $                             | -      |                           | $      | - |   |
|                                                        |   |                          |   |                           |   |   |   |
| NON                CASH FINANCING ACTIVITIES:               |   | $                             | -      |                           | $      | - |   |

----

**UNIVERSAL      ACQUISITIONS CORP.**

**(A      Development Stage Company)**

**STATEMENTS      OF STOCKHOLDERS’ EQUITY**

**(Unaudited)**

|                                      |   |                 |   |              |   |       |   |                  |      |                |   |  Deficit |   |    |         |
|-------------------------------------------|--------|----------------------|--------|-------------------|--------|------------|--------|-----------------------|-----------|---------------------|--------|---------------|--------|--------------|--------------|
|                                      |   |                 |   |              |   |       |   |  Accumulated     |      |           |   |
|                                      |   |                 |   |              |   | Additional |   |  during the |      |  Total         |   |
|                                      |   | Preferred Stock |   | Common Stock |   | Paid       |   |  development     |      |  Stockholders' |   |
|                                      |   | Shares               |   | Amount            |   | Shares     |   | Amount                |      | in Capital     |   |  stage   |   |  Equity |         |
| Shares                issued to investors |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| at                $0.00174 per share      |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| January                22, 2008           |   |                 | -      |              | $      | -          |   |                  | 6,000,000 |                | $      | 600           |   | $            | 9,684        |   | $ | - |   | $ | 10,284 |   |
|                                      |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Net                Loss for the Period    |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Ended                June 30, 2008        |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |    |   |   | (4,177 | ) |   | (4,177 | ) |
|                                      |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Balance                June 30, 2008      |   |                 |   |              |   |       |   |                  | 6,000,000 |                |   | 600           |   |         | 9,684        |   |   | (4,177 | ) |   | 6,107 |   |
|                                      |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Net                Loss for the Period    |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Ended                Sept 30, 2008        |   |                 | -      |              |   | -          |   |                  | -         |                |   | -             |   |         | -            |   |   | (8,436 | ) |   | (8,436 | ) |
|                                      |   |                 |   |              |   |       |   |                  |      |                |   |          |   |         |         |   |   |   |   |   |   |   |
| Balance                Sept 30, 2008      |   |                 | -      |              | $      | -          |   |                  | 6,000,000 |                | $      | 600           |   | $            | 9,684        |   | $ | (12,613 | ) | $ | (2,329 | ) |

----

**UNIVERSAL      ACQUISITIONS CORP.**

**(A      Development Stage Company)**

**NOTES      TO FINANCIAL STATEMENTS**

----

**Item      2. Management’s Discussion and Analysis of Financial Condition and Results of      Operations. **

***Forward      Looking Statement Notice***

***Description      of Business***

----

***Liquidity      and Capital Resources***

----

|                                                                |   |  Three Months EndedSeptember 30, 2008 |   | For the CumulativePeriod fromJanuary 22, 2008 (Inception) toSeptember 30, 2008 |   |
|---------------------------------------------------------------------|--------|----------------------------------------------------------------|--------|-----------------------------------------------------------------------------------------------------------------------------|--------|
| Net                Cash (Used in) Operating Activities              |   | $                                                              | 7,150  |                                                                                                                        | $      | (10,827 | ) |
| Net                Cash (Used in) Investing Activities              |   |                                                           | -      |                                                                                                                        |   | - |   |
| Net                Cash Provided by Financing Activities            |   | $                                                              | 3,014  |                                                                                                                        | $      | 13,298 |   |
| Net                Increase (Decrease) in Cash and Cash Equivalents |   | $                                                              | (4,136 | )                                                                                                                      | $      | 2,471 |   |

***Results      of Operations***

***Off-Balance      Sheet Arrangements***

** **

***Contractual      Obligations***

**Item      3. Quantitative and Qualitative Disclosures About Market      Risk.**

----

**Item      4T. Controls and Procedures.**

***Evaluation      of Disclosure Controls and Procedures***

***Changes      in Internal Controls***

**PART      II — OTHER INFORMATION**

**Item      1. Legal Proceedings.**

**Item      1A. Risk Factors.**

**Item      2. Unregistered Sales of Equity Securities and Use of Proceeds.**

**Item      3. Defaults Upon Senior Securities.**

**Item      4. Submission of Matters to a Vote of Security Holders.**

**Item      5. Other Information.**

----

**Item      6. Exhibits.**

| Exhibit |         | Description                                                                                                                                                                                                                                                                                                                                           |
|---------|--------------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|    |         |                                                                                                                                                                                                                                                                                                                                                  |
| *3.1    |         | Certificate                of Incorporation, as filed with the Delaware Secretary of State on                January                22, 2008.                                                                                                                                                                                                         |
|    |         |                                                                                                                                                                                                                                                                                                                                                  |
| *3.2    |         | By-Laws.                                                                                                                                                                                                                                                                                                                                              |
|    |         |                                                                                                                                                                                                                                                                                                                                                  |
| 31.1    |         | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002,                with                respect to the registrant’s Quarterly Report on Form 10-Q for the quarter                ended September 30, 2008. |
|    |         |                                                                                                                                                                                                                                                                                                                                                  |
| 32.1    |    | Certification                of the Company’s Principal Executive Officer and Principal Financial                Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to                Section                906 of the Sarbanes-Oxley Act of                2002.                                                                 |

| * | Filed                as an exhibit to the Company's Registration Statement on Form 10-SB,                as                filed with the SEC on August 19, 2008, and incorporated herein by                this                reference. |
|---|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

----

**SIGNATURES**

| Dated:                December 4, 2008 | **UNIVERSAL                ACQUISITIONS CORP.** |
|----------------------------------------|-------------------------------------------------|
|                                   |                                            |
|                                   |                                            |
|                                   | By:                                        | /s/                Anna Lo |
|                                   |                                            | Anna                Lo |
|                                   |                                            | President                and Director |
|                                   |                                            | Principal                Executive Officer |
|                                   |                                            | Principal                Financial Officer |

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